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Even without a handbook, having a written policy on sick leave is essential to clarify obligations. This includes addressing accrual, which can be simplified by front-loading sick leave; however, this may create disparities between full-time and part-time employees or those not working sufficient hours to accumulate the standard 40 or 56 hours annually. Consideration must be given to the implications of potentially over-providing benefits upfront. Additionally, while the law mandates a calendar year for sick leave, organizations have flexibility to implement an alternative consecutive 12-month period, if necessary, to prevent excessive usage at the start of the year.